Source: Warhammer Fantasy: 8th Edition

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If the majority of the models in the target unit (or, when firing against a single model, more than half of the target model) is obscured from the shooting model's view by other models (friend or enemy) or by terrain then an additional To Hit modifier is applied. This will be classed as either soft or hard cover – see below. It is common for some models in the firing unit to have something in the way, and for others to have a clear shot. Where this happens, simply resolve the two sets of shots (and thus the two sets of To Hit modifiers) separately.

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